Tornado Drills T/S%

[My Daycare]

I use the space under my teenage sons basement bedroom for Tornado Drills one time a month. For T/S% do I calculate the square footage of the bed only?

[TomCopeland]

T/s%

You can count a room if it is regularly used for your business, but not if it is only occasionally used. The definition of regular use is probably 2-3 per week. I don't believe that using a room once a month would count as regular use.